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ACCA BT (Business & Technology)
Guides, Practice & Mock Exam

ACCA BT (Business and Technology) or Foundation in Accountancy (FBT) is one of papers in Applied Knowledge Module.  They syllabus states its aim is to introduce knowledge and understanding of:

  • Business and its environment;

  • The influence of this has on how organisations are structured;

  • The role of the accounting and other key business functions in contributing to the efficient, effective and ethical management;

  • Development of an organization and its people and systems.

There is no significant change in the syllabus between prior session and the one in 2023/24.  Past paper questions seen in last year are still very good in preparing the exam.

In examiner’s report, many students perform quite well in the exam with good scores. 

They perform well in basic accounting concepts, internal control, personal management techniques,  dealing with conflict questions and some management theories questions.

Weaker part is mainly in ‘softer’ areas of study such as corporate governance and professional ethics.


You should take a great care of these ‘softer’ areas since both topics demand only a rudimentary knowledge in ACCA Paper BT but serve as a gateway to a part of the “Strategic Business Leader” examination at subsequent stage of study in ACCA professional qualification.



Question bank for all areas and subjects for practice with explanations

mock exam

Exam style questions for practice before going into the exam hall

Exam Structure

2-hour exam

All questions are compulsory. The 2-hour computer-based exam will assess all parts of the syllabus and will test knowledge and some comprehensive or application of this knowledge.

Section A includes 30 two mark objective test questions and 16 one mark objective questions.


Section B comprises 6 four mark multi-task questions and each case will examine one of the six main sections of the syllabus.


In other words, Section A contributes 76% of total marks while Section B shares another 24%.


ACCA BT is the fundamental paper to begin with your ACCA professional qualification journey.


Its syllabus introduces to who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other.


If you would like to pursue the professional qualification and put the letters ‘ACCA’ after your name, you have to pass all papers in Strategic Professional level including Strategic Business Leader (SBL).


The knowledge in BT is fundamental to you to prepare SBL.

Relation Diagram.JPG

There are 6 sections in the syllabus, which are –

A          The business organization and its external environment

Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.

B          Organisational structure, culture, governance and sustainability

Understand organizational structure, culture, the role of corporate governance and sustainability

C         Business functions, regulation and technology

Recognise accounting and finance functions in business and the regulations, systems, controls and technologies that affect them

D         Leadership and management

Recognise the principles of leadership and how teams and individuals are managed, motivated and developed

E          Personal effectiveness and communication in business

Understand the importance of personal effectiveness as the basis for effective team and organizational behavior

F          Professional ethics

Recognise that all aspects of business and finance should be conducted in a manner which complies with, and is in the spirit of, accepted professional ethics and professional values.

In the exam, you will see questions from every section in the summary above.  There is no one area you can ignore as all of them will be in your exam.  Perhaps you find the topics above are separated, however, they are linked together in real business world as well as the syllabus design. 

Section A and Section B is linked directly but the concepts in business organization also help your study in accounting and reporting systems, controls and compliance in Section C.  In addition, professional ethics (Section F) is one of key topics in business organization.

Leading and managing individuals and teams (Section D) are linked to Section B, C and E. 

Time Management

The general principle in ACCA Business and Technology Paper exam is 1 mark per 1.2 minute which means you have 100 marks to complete an exam within 120 minutes.

But you should be careful that the time spent on the case-based questions is probably more than what you need to work on objective test questions

It is wise for you to practice mock exam to train your time management skills before you need to attempt the paper.

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